Criminal offences: MisstatementsU.K.
93(1)A person is guilty of an offence if, with the requisite intent and for purposes connected with the levy—U.K.
(a)he produces or provides, or causes to be produced or provided, any document which is false in a material particular, or
(b)he otherwise makes use of such a document;
and in this sub-paragraph “the requisite intent” means the intent to deceive any person or to secure that a machine will respond to the document as if it were a true document.
(2)A person is guilty of an offence if, in providing any information under any provision made by or under this Schedule—
(a)he makes a statement which he knows to be false in a material particular; or
(b)he recklessly makes a statement which is false in a material particular.
(3)A person guilty of an offence under this paragraph shall be liable (subject to sub-paragraph (4))—
(a)on summary conviction, to a penalty of the statutory maximum or to imprisonment for a term not exceeding six months, or to both;
(b)on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years, or to both.
(4)In the case of any offence under this paragraph, where—
(a)the document referred to in sub-paragraph (1) is a return [F1or other notification] required under any provision made by or under this Schedule, or
(b)the information referred to in sub-paragraph (2) is contained in or otherwise relevant to such a return [F2or notification] ,
the amount of the penalty on summary conviction shall be whichever is the greater of the statutory maximum and the amount equal to three times the sum of the amounts (if any) by which the return [F3or notification] understates any person’s liability to levy.
(5)In sub-paragraph (4) the reference to the amount by which any person’s liability to levy is understated shall be taken to be equal to the sum of—
(a)the amount (if any) by which his gross liability was understated; and
(b)the amount (if any) by which any entitlements of his to tax credits and repayments of levy were overstated.
(6)In sub-paragraph (5) “gross liability” means liability to levy before any deduction is made in respect of any entitlement to any tax credit or repayments of levy.
Textual Amendments
F1Words in Sch. 6 para. 93(4)(a) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(7)(a)
F2Words in Sch. 6 para. 93(4)(b) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(7)(b)
F3Words in Sch. 6 para. 93(4) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(7)(b)